On the 27th of August of 2014 entered into force Law 61/2014, of 26 of August, which approves the new special regime applicable to deferred tax assets.

The Portuguese companies that wish to apply for the new regime should communicate their intention to the Portuguese Tax Authorities until 5 September 2014. 

For any clarification regarding deferred tax assets please contact A.M.Moura Tax Department:  lisboa@ammoura.pt